Apparatus for teaching double entry bookkeeping



APPARATUS 2 Sheets-Sheet 1 Filed Nov. 20, 1934 3 INVENTOR UL YSSE SCHUS 775R M K mm M. SCHUSTER ZMMAW APPARATUS FOR TEACHING DOUBLE ENTRY BOOKKEEPING Filed Nov. 20, 1954 2 Sheets-Sheet 2 Patented Apr. 7, 1936 was PAT

APPARATUS FOR TEACHING DOUBLE ENTRY BOOKKEEPING lllysse Schuster, Brussels, Belgium Application November 20, 1934, Serial No. 753,831 In Belgium November 21, 1933 Claims.

My invention relates to an apparatus for the teaching of double-entry bookkeeping.

It has for its object to visually indicate for the pupil the mechanism of double entry book- 5 keeping and to render it possible to record in a simple manner the individual movements of accounts and the total movements thereof.

With this object in view, my invention essentially consists in the special arrangements and combinations of parts hereinafter fully described and pointed out in the appended claims.

On the annexed drawings:

Figure 1 is a front view of the apparatus.

Figure 2 is a front view on a larger scale.

Figure 3 is a cross section through line III-- III in Figure 2.

Figure 4 is a detail view.

On these drawings, l designates the base of the apparatus on which plates 2 are fixed.

On the latter two flat irons or uprights 3 and 41 are fixed which are situated at a certain distance from each other and between which spindles 5 extend which serve as pivots for beams 6 of scales '5. These spindles carry further pointing hands 8 cooperating with dials 9 which are fixed on the uprights and which are shown on a larger scale in Fig. 2.

Each beam 6 comprises further two spindles Ill around which pawls H oscillate, engaging double racks |2l3 which extend vertically. Each pawl ll forms part with a stem l4 provided with a knob 55 acting as counterweight and pressing the pawl H into the rack teeth. When the apparatus is not used, the pawls are disengaged from the racks and are placed in such a position that they rest against the springs It with which the scales beams are provided. The springs it hold the pawls ii when they are disengaged from the racks.

In the middle of each beam is fixed a spring blade I! which extends upwardly and which is held at its upper end between two pins l8 fixed on the uprights 3 and 4.

Each beam comprises downwards a projection l9 forming part with a pawl 20 through which passes a screwed stem 2! to which is attached a spring 22 fixed at its other end to an angle iron 23.

The tension of this spring can be adjusted by means of screw nuts 24 enabling the stem 20 to occupy adjustable positions in relation to the angles 2! The pawlsll act on the racks IZ-l3 to effect vertical movement thereof. The racks are guided in their upward and downward movement by two cross pieces 25 and 3B which are provided with rollers 25 engaging grooves 27 of the uprights on which the racks are formed.

The cross pieces 25 carry indexes 28 along which slide pointing hands 29 carried by the racks.

One cross piece 30, also provided with guiding rollers 25, carries two spindles 3! on which a grooved pulley 32 and a ratchet wheel 33 are fixed. With the ratchet wheels 33 pawls cooperate and on these pawls are fixed braking blocks 35 which cooperate with the grooved pulleys 32 so as to effect a braking action, whereby the racks move downwardly only one tooth each time a weight W is placed on a balance. Cables 36 by which the racks l3 are supported pass over the pulleys 32 and carry at their ends counterweights 3?.

The weight of each rack l2 i3 is balanced by the counterweight 3i and the descent, tooth by tooth, of the latter is controlled by the pawl t l.

Each of the scales 5 represents an account; some of them have larger dimensions than the others, as indicated at B1 and B2. These larger scales correspond to General Accounts, as for instance the Balance-Sheet (B1) and the Profit and Loss Account (B2) and the disposition adopted shows that they include other accounts, for instance the Capital Account (In), Sundry Creditors (b2) Cash or Bank Account (In) Sundry Debtors (b4) the Goods Account (b5) the Purchases Account (be) and the Sales Account As shown on the drawings, the position of two successive scales is such that one of them is near the upright ii and the other near the upright t. In this manner each rack is formed of two identical and co-acting parts Ma and 1121) each of which is on the same line with the corresponding pawls.

The trays of scales situated on the left may for instance be white to indicate Debit, and those situated on the right, black, to indicate Credit.

Further, the first series may for instance be yellow and second series for instance blue.

In these conditions, each time a weight W will be placed in one or the other of the scales the beam 6 will be inclined by a corresponding quantity and the pointing hands 8 will indicate this inclination on the dial 9. The weights W may be of different colors, for example, white, green and red.

On the other hand, each inclination of 'the beam will cause a simultaneous movement of the corresponding rack through the pawls l i; the

degree of descent of each rack is indicated on the graduated rules 28.

The operation of the apparatus is as follows:

(1st) 10 weights successively placed on a given tray cause the corresponding pointing hand 8 to move from 1 to 10 on the dial 9. They also cause the hand 29 to successively move from 1 to 10 along the scale 28 situated on the same side.

(2nd) A weight placed on each one of the trays on the same side, the left for instance, brings all the pointing hands 8 to the graduation I on this side and causes the pointing hand 29a to simultaneously move forward from graduation 1 to graduation 12, if 12 be the number of scales, and so without influencing the pointing hand 2%.

(3rd) The apparatus being in the position indicated, by placing a weight on each of the trays of opposite beams, on the right in this case, the pointing hands 8 will return to naught and the pointing hand 2% will be simultaneously moved from the graduation 1 to the graduation 12 without influencing the pointing hand 2911.

If the operations of accountancy are accurate- 1y carried out the debit and credit movements recorded on the rules 28 will be constantly equal; the balances of accounts will be read on the dial 9 of each one of them.

As it will easily be seen, the apparatus which forms the subject matter of the present invention enables to visually concretize the mechanism of double entry bookkeeping and to make it understood as a whole within a very short time.

This conception which bears on the apparatus itself is further enhanced by the use of weights of appropriate shape and of diiferent shades: Green. weights, for instance, to record the opening of accounts; white weights with black hatchings for instance to record all entries referring to operations of the commercial year (the latter weights bearing further a number identifying and distinguishing the operations from each other); red weights for instance to record the operations closing the accounts (balances). This visual characteristic bears therefore on the yearly operations.

Movable plates P bearing the names of accounts are provided to identify the scales and are attached to the latter.

I claim:

1. In an apparatus for the teaching of double entry bookkeeping in combination a number of scales each constituting the visual representation of diiferent accounts or groups of accounts, racks arranged vertically on each side of the symmetry axis of the apparatus, this axis comprising the pivoting axis of each scales, means whereby the said scales are adapted to act on the said racks, means cooperating with each scales whereby the movement of the latter is indicated, and means arranged at the upper portion of the racks whereby the movement of the racks resulting from the movements of the scales and consequently of the different accounts are indicated.

2. In. an apparatus for the teaching of double entry bookkeeping in combination a number of scales each constituting the visual representation of different accounts or groups of accounts, racks arranged vertically on each side of the symmetry axis of the apparatus, this axis com.-

prising the pivoting axis of each scales, pawls oscillating on the beams of the scales whereby the said beams are adapted to act on the said racks, means cooperating with each scales whereby the movement of the latter is indicated, and means arranged at the upper portion of the racks whereby the movements of the racks resulting from the movements of the scales and consequently of the diiferent accounts are indicated.

3. In an apparatus for the teaching of double entry bookkeeping in combination a number of scales each constituting the visual representation of different accounts or groups of accounts, racks arranged vertically on each side of the symmetry axis of the apparatus, this axis comprising the pivoting axis of each scales, means whereby the said scales are adapted to act on the said racks, means cooperating with each scales whereby the movement of the latter is indicated, pointing hands carried by the racks and cooperating with indexes whereby the movements of the racks resulting from the movements of the scales and consequently of the difierent accounts are indicated.

4. In an apparatus for the teaching of double entry bookkeeping in combination a number of scales each of which constitutes the visual representation of the different accounts or groups of accounts, racks arranged vertically on each side of the symmetry axis of the apparatus, this axis comprising the pivoting axis of each scales, rotating axles for the beams of the scales, pointing hands fixed on the said axles and cooperating with a dial whereby the degree of inclination of the scales is indicated, means arranged at the upper portion of the racks whereby the movements of the racks resulting from the movements of the scales and consequently of the different accounts are indicated.

5. In an apparatus for the teaching of double entry bookkeeping in combination a number of scales each of which constitutes the visual representation. of different accounts or groups of accounts, racks arranged vertically on each side of the symmetry axis of the apparatus, this axis comprising the pivoting axis of each scales, rotating axles for the beams of the scales, pointing hands fixed on the said axles and cooperating with a dial whereby the degree of inclination of the scales is indicated, uprights to which the said rotating axlesare fixed, means arranged at the upper portion of the racks whereby the movement of the racks resulting from the movements of the scales and consequently of the different accounts is indicated.

6. In an apparatus for the teaching of double entry bookkeeping in combination a number of scales each of which constitutes the visual representation of different accounts or groups of accounts, racks arranged vertically on each side of the symmetry axis of the apparatus, this axis comprising the pivoting axis of each scales, 1'0- tating axles for the beams of the scales, pointing hands fixed on the said axles and cooperating with a dial whereby the degree of inclination of the scales is indicated, uprights to which the said rotating axles are fixed, springs fixed at one end to the beams of the scales and at the other end to pieces fixed to the uprights, means arranged. at the upper portion of the racks whereby the movements of the racks resulting from the movements of the scales and consequently of the different accounts are indicated.

'7. In an apparatus for the teaching of double entry bookkeeping in combination a number of scales each of which constitute the visual representation of different accounts or groups of accounts, racks arranged vertically on each side of the symmetry axis of the apparatus, this axis comprising the pivoting axis of each scales, rotating axles for the beams of the scales, pointing hands fixed on the said axles and cooperating with a dial whereby the degree of inclination of the scales is indicated, uprights to which the said rotating axles are fixed, springs fixed at one end to the beams of the scales and at the other end topieces fixed to the uprights, means whereby the tension of the said springs is regulated, and means arranged at the upper portion of the racks whereby the movements of the racks resulting from the movements of the scales and consequently of the different accounts are indicated.

8. In an apparatus for the teaching of double entry bookkeeping in combination a number of scales each constituting the visual representation of difierent accounts or of groups of accounts, racks arranged vertically on each side of the symmetry axis of the apparatus, this axis comprising the pivoting axis of each scales, means whereby the said racks are adapted to be displaced vertically and whereby this movement is derived from the oscillating movement of the beams of the scales, means cooperating with each scales whereby the movement of the latter is indicated, means arranged at the upper portion of the racks whereby the movements of the racks resulting from the movement of the scales and consequently of the different accounts are indicated.

9. In an apparatus for the teaching of double entry bookkeeping in combination a number of scales each constituting the visual representation of different accounts or groups of accounts, racks arranged vertically on each side of the symmetry axis of the apparatus, this axis comprising the pivoting axis of each scales, means whereby the said racks are adapted to be displaced vertically and whereby this movement is derived from the oscillating movement of the beams of the scales, means cooperating with each scales whereby the movement of the latter is indicated, means whereby the vertical movement of the racks is guided, means arranged at the upper portion of the racks whereby the movements of the racks resulting from the movements of the scales and consequently of the different accounts are indicated.

10. In an apparatus for the teaching of double entry bookkeeping in combination a number of scales each constituting the visual representation of difierent accounts or of groups of accounts, racks arranged vertically on each side of the symmetry axis of the apparatus, this axis comprising the pivoting axis of each scales, means whereby the said racks are adapted to be displaced vertically and whereby this movement is derived from the oscillating movement of the beams of the scales, means cooperating with each scales whereby the movement of the latter is indicated, means arranged at the upper portion of the racks whereby the movements of the racks resulting from the movements of the scales and consequently of the different accounts are indicated, a cross piece arranged at the lower portion of the apparatus, two spindles carried by the said cross piece, a grooved pulley and a ratchet wheel fixed on each spindle, pawls cooperating with the ratchet wheels, braking blocks fixed on the said pawls, cables passing on the said grooved pulleys whereby the racks are supported, and counterweights whereby the weight of the racks is balanced, the movement tooth by tooth of the latter being ensured by the pawl.

ULYSSE SCHUSTER. 

